我国会计准则国际化协调进程及其效果研究——基于沪深AB股的经验证据

An Empirical Study of the Process and Effectiveness of China Accounting Standards Towards to IFRS

本文运用既发行A股又发行B股的公司(以下简称AB股公司)2001年会计准则改革前后的经验数据,分别从国际化的结果和过程的角度,就会计盈余质量进行定量研究,从而对改革效果做出实证性分析,籍此评价改革的合理性。研究表明:从国际化结果来看,AB股公司分别在中国会计准则与在国际财务报告准则下的盈余质量不存在显著性差异,说明了在我国目前的现实环境条件下完全采用国际财务报告准则也不能显著地提高会计盈余质量;从国际化过程来看,两种准则体系下盈余质量差异的绝对值变化显著且逐年减少,说明了我国会计准则国际化改革形式上协调促进了实质上的协调,提高了会计盈余质量。

The paper examines the process and effectiveness of China's accounting standards internationalization in 2001.It tests and analyses the execution effect of this setting model from two aspects.In the result aspect,after empirically analyzing 3 years'(2000～2002) sample data of 85 AB-share company,the research finds that with our accounting standards coordinating moderately with IFRS formally,the reliability of accounting information measured by earnings quality has also realized coordination substantially to some extent.The research finds that the accounting earnings quality has no notable difference by using Chinese accounting standards and IFRS,which discloses that formality coordination of our accounting standards with IFRS has improved their substance coordination.In the process aspect,the research finds that accounting standards revision based on domestic specific condition prevents companies from managing earnings to some extent and the earnings quality has improved.